Business Commons^™

Law And Entrepreneurial Opportunities, D. Gordon Smith, Darian M. Ibrahim

Faculty Publications

No abstract provided.

Consumer Behavior In “Equilibrium”: How Experiencing Physical Balance Increases Compromise Choice, Jeff Larson, Darron M. Billeter

Faculty Publications

The authors propose that the physical sensation of balance can affect consumer judgments and decisions. A series of six experiments demonstrates that certain consumer behaviors, such as leaning back in a chair while shopping online, can activate the concept of balance and thereby affect the consumer decision-making process. Specifically, consumers experiencing a heightened sense of balance are more likely to choose compromise options. The authors propose and show evidence for the mechanism underlying these effects: that the concept of balance is metaphorically linked in the mind to the concept of parity and that activating balance increases the accessibility of the …

An Introduction To Financial Analysis, Annetta M. Gibson

Faculty Publications

Presentation for Treasurers, Euro-Asia Division, July 18, 2013.

Cash And Internal Controls For Sda Organizations, Annetta M. Gibson

Faculty Publications

Presentation for Treasurers, Euro-Asia Division, Jul17, 2013

An Introduction To Fund Accounting, Annetta M. Gibson

Faculty Publications

Presentation for treasurers, Euro-Asia Division, July 16, 2013

Current Barriers To Successful Implementation Of Fist Principles, Brandon Keller, Joseph R. Wirthlin

Faculty Publications

The Fast, Inexpensive, Simple, and Tiny (FIST) framework proposes a broad set of organizational values, but provides limited guidance on practical implementation. Implementing FIST principles requires clarifying the definitions of “fast,” “inexpensive,” and “simple,” recognizing where FIST does and does not apply. Additionally, a subset of the FIST heuristics was expanded upon to increase their usefulness for practitioners. The primary research findings are that FIST principles are less conducive for highly complex or novel systems, immature technologies, future needs, acquisitions in early development phases, or when performance is the foremost value. FIST principles were also found to be constrained by …

From Craft To Industry: The Boat Builders Of Holland, Geoffrey D. Reynolds

Faculty Publications

The article From Craft to Industry: The Boat Builders of Holland is an article concerning the history of ship and boat building in the Holland, Michigan area from 1836-2013.

The Moderating Effects Of Environmental Dynamism On The Relationship Between Dynamic Capabilities Strategy And New Venture Performance In An Emerging Market, Ilan Alon, Hao Jiao, Koo Chun Kwong, Yu Cui

Faculty Publications

Building from resource-based view, this study developed a model of the dynamic capabilities strategy in an emerging market, especially with a particular focus on the new ventures. We generated hypotheses based on this framework, linking them with new venture performance, with the moderation role of environmental dynamism. We tested our hypotheses on a sample of new ventures in the context of China's Yangtze River Delta Region. Empirical results showed that environmental sensing capability and changing and renewal capability had significant impacts on new venture performance. Additionally, environmental sensing capability, and changing and renewal capability both had a stronger impact on …

Should Angel-Backed Start-Ups Reject Venture Capital?, Darian M. Ibrahim

Faculty Publications

The conventional wisdom is that entrepreneurs seek financing for their high-growth, high-risk start-up companies in a particular order. They begin with friends, family, and "bootstrapping" (e.g., credit card debt). Next they turn to angel investors, or accredited investors (and usually ex-entrepreneurs) who invest their own money in multiple, early-stage start-ups. Finally, after angel funds run dry, entrepreneurs seek funding from venture capitalists (VCs), whose deep pockets and connections lead the startup to an initial public offering (IPO) or sale to a larger company in the same industry (trade sale).

That conventional wisdom may have been the model for start-up success …

Capturing Creative Program Management Best Practices, Brandon Keller, Joseph R. Wirthlin

Faculty Publications

This research attempted to capture the creative aspects of government program management in three specific areas: efficiently navigating oversight, capturing the intent of regulations, and developing innovative risk management practices. Respected acquisition leaders with diverse backgrounds and experiences were interviewed with ranks ranging from 0-6 to 0-8 and GS-15 to SES. Several contractor interviews were conducted for specific purposes. The data were iteratively coded and analyzed using ATLAS.ti. The results were categorized into four themes, each with three sub-elements. Differences between respondents with program director experience and those with rapid acquisition experience are discussed. A survey was then distributed to …

Effects Of Ad-Valorem Taxes On Location Decision Under Free Entry Cournot Oligopoly, Yeung-Nan Shieh

Faculty Publications

This paper examines the impact of the ad-valorem commodity tax as a policy device on the location decision of undifferentiated oligopolistic firms with free entry. It shows that: (1) When the distance between the plant location and the output market is held constant, the optimum location for the oligopolistic firm would be independent of the ad-valorem tax if the production function is homothetic, and (2) when the distance between the plant location and the output market is a decision variable, the optimum location for the oligopolistic firm will move closer to the output market if the demand function is linear …

Lies! Lies! Lies!, Annetta M. Gibson

Faculty Publications

Presented at the General Conference Auditing Service Seminar, January, 2013

Cultural Intelligence: An Examination Of Sport Management Study Abroad Education [Abstract], Jason D. Reese, Paul Batista

Faculty Publications

No abstract provided.

Save The Rainforest… For Me! A Case Study On The Management And Marketing Of Adventure Running Races In Central & South America [Abstract], Jason D. Reese, Jamey R. Plunk

Faculty Publications

No abstract provided.

Participatory Pricing In Sport: An Examination Of Name-Your-Own-Price And Pay-What-You-Want Pricing [Abstract], Jason D. Reese

Faculty Publications

No abstract provided.

Utilization Of Social Media In Marketing Classes, Charlotte Allen

Faculty Publications

The goal of this paper is to highlight how instructors may integrate the different social media into various marketing classes. The paper will address the major social networks, and then follow with discussions of microblogging, media sites, and social gaming. Given that there is a great deal of research highlighting the effectiveness of utilizing social media in academic classes, this paper focuses on providing practical guidance as to how social media could be integrated into the classroom, homework, and project experience.

An Exploratory Study Of Student Satisfaction With University Web Page Design, David E. Gundersen, Joe K. Ballenger, Robert M. Crocker, Elton Scifres, Robert Strader

Faculty Publications

This exploratory study evaluates the satisfaction of students with a web-based information system at a medium-sized regional university. The analysis provides a process for simplifying data interpretation in captured student user feedback. Findings indicate that student classifications, as measured by demographic and other factors, determine satisfaction levels towards various web sources of information. Differences in satisfaction levels across student groups based on gender, age, minority status, employment, and current course load were found. Implications for university web designers and university administrators are considered and discussed.

Getting To Right: How Do Managers Make Good Decisions About Customers?, Clive Muir

Faculty Publications

No abstract provided.

Faculty Perceptions And Policies Of Students’ Use Of Personal Technology In The Classroom, Marsha L. Bayless, Timothy W. Clipson, S. Ann Wilson

Faculty Publications

With the increased use of personal technology in the classroom, such as laptops, tablets, and smartphones, effective teaching may have some powerful distractions, or some excellent support. The purpose of this paper is to report on the progress of personal technology in the classroom and to determine how members of the Association of Business Information Systems (ABIS) and the Southwest Decision Sciences Institute (SWDSI) are clarifying the use of personal technology through syllabus statements and policies. The study does not intentionally set out to provide definitive answers related to the best way to handle personal technology in the classroom; but …

Action Research: Fly In The Cloud Then Share The View, M. Gail Weatherly, Susan Evans Jennings

Faculty Publications

There is a growing bifurcation of society into those who are Informed (techno-savvy) versus the increasing number of people who are Uninformed (non-techno-savvy) when it comes to utilization of cloud-based Web 2.0 applications. The authors propose wide-spread participation in a cloud-based application. This action research is designed to gather input about one cloud-based technology that has the potential to move users from Uninformed to Informed by the nature of efficient work flow, collaboration, and shared resources (Charles & Dickens, 2012; Fisher, 2011).

Business Meal Etiquette: A Survey Of Student Awareness And Preferences, Marsha L. Bayless, Timothy W. Clipson, Clive Muir

Faculty Publications

The business meal is a popular activity in the workplace and is often included as part of the interview process. Sometimes it is used as a screening mechanism to determine if a candidate possesses certain social (soft) skills suited for a company. Thus, it is fitting that college students understand business meal etiquette as they embark on their careers. This article reports the findings of a survey of students’ awareness of business meal etiquette and their preferences for possible training and development.

Crafting Biographical Sketches In Business Classes, Clive Muir

Faculty Publications

When students are asked to introduce themselves to the class at the beginning of the semester, their rote speeches usually consist of: hometown, classification, major, campus affiliation, and some random thoughts. However, after about the tenth student, very few of the introductions are memorable or can be differentiated from the others. For that and other reasons, I designed the biographical sketch (bio sketch) exercise as both a writing assignment and a way for students to present themselves to one another in a more meaningful way. This paper describes some purposes and techniques for creating effective bio sketches in business classes.

When The Course Management System Isn't Enough, M. Gail Weatherly, Susan Evans Jennings

Faculty Publications

Many articles have been written extoling the need for interactivity in the online classroom. Zundel (2006) states that not only should interactivity be effectively integrated, but that it is essential for enhancing the learning in online courses just as interactivity is essential for on-campus learners. Mabrito (2004) contends that success is enhanced in online courses by engaging students as active learners rather than passive participants. Mabrito goes on to state that this engagement should include ample opportunities for students to interact with not only the course content, but also with the instructor and fellow classmates.

Accounting For Agricultural Products: Us Versus Ifrs Gaap, Treba Marsh, Mary Fischer

Faculty Publications

Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS), this guidance would be replaced with International Accounting Standard (IAS) 41 – Agriculture.

This study identifies systematic differences between the US and International accounting and reporting for agricultural assets and products. The study also finds that international and US agricultural accounting recognition and reporting guidance result in dissimilar reporting due to guidance interpretation. Valuation variances and definition differences including the requirement to change the …

Enterprise Risk Management In The Oil And Gas Industry: An Analysis Of Selected Fortune 500 Oil And Gas Companies Reaction In 2009 And 2010, Violet C. Rogers, Jack R. Ethridge

Faculty Publications

In 2009, four of the top ten Fortune 500 companies were classified within the oil and gas industry. Organizations of this size typically have an advanced Enterprise Risk Management system in place to mitigate risk and to achieve their corporations' objectives. The companies and the article utilize the Enterprise Risk Management Integrated Framework developed by the Committee of Sponsoring Organizations (COSO) as a guide to organize their risk management and reporting. The authors used the framework to analyze reporting years 2009 and 2010 for Fortune 500 oil and gas companies. After gathering and examining information from 2009 and 2010 annual …

Transfer Pricing In A Global Economy, Jin Ulmer, Jack Ethridge, Treba Marsh

Faculty Publications

In September 2006, the Internal Revenue Service and GlaxoSmithKline entered into an agreement to settle transfer pricing disputes covering the years 1989 to 2005. The $5.2 billion agreement, whereby Glaxo paid $3.4 billion in back taxes plus dropped a claim for a $1.8 billion tax refund, was the largest settlement in IRS history.

Attitudes Of Students And Practitioners Regarding Ethical Acceptability Of Accounting Transactions, Mary Fischer, Treba Marsh, George L. Hunt

Faculty Publications

This study reports the findings of a study assessing the acceptability differences in decisions made by Certified Public Accounting practitioners (CPA) and students studying to become CPAs. The study responds to researchers’ call for additional research on topics related to accounting decision ethics. Modified managerial and accounting recognition scenarios were used to collect the acceptability of ethical judgments. The analysis employs factor analysis to affirm whether the scenarios are mana­gerial or accounting recognition decisions. The analyses further divides the managerial decisions into either revenue or expense related. The accounting recognition decisions are further divided into those involving an accounting manipulation …

Chinese Overseas M&A: Overcoming Cultural And Organizational Divides, Francesca Spigarelli, Attilio Mucelli, Ilan Alon

Faculty Publications

This article contributes to the existing knowledge on the difficulties and critical aspects of the post-acquisition phase of an emerging market multinational. To establish the context, a literature review on multinational companies from emerging countries, and specifically on the internationalization initiatives of Chinese companies, is provided, along with a framework to analyze cultural and management-related differences related to mergers and acquisitions (M&As). This review and framework is followed by a case study of a Chinese motorbike M&A in Italy. The case illustrates how Chinese companies use Italy to access Western markets (and strategic logistical services), as well as a wide …

Measuring Quality In Diabetes Care: An Expert-Based Statistical Approach, Dimitris Bertsimas, David Czerwinski, Michael Kane

Faculty Publications

We present a methodology for using health insurance claims data to monitor quality of care. The method uses a statistical model trained on the quality ratings of a medical expert. In a pilot study, the expert rated the quality of care received over the course of two years by 101 diabetes patients. A logistic regression model accurately identified the quality of care for 86% of the patients. Because the model uses data derived from patients’ health insurance claims it can be used to monitor the care being received by a large patient population. One important use of the model is …

Targeting The ‘Invisible’: Improving Entrepreneurship Opportunities For Informal Sector Women, Tonia Warnecke

Faculty Publications

In the wake of global economic downturn, policymakers in many developing countries are turning their gaze upon two things: private sector-led strategies for economic growth and women’s potential to contribute to this growth. As a consequence, female entrepreneurship has been an area of particular interest to policymakers, businesses, and non-governmental organizations, and many female-targeted policies and programs have been implemented, ranging from microfinance and subsidized loans to training and incubator programs. However, the focus on entrepreneurship as a development strategy conceptualizes entrepreneurship in a particular way—as opportunity entrepreneurship. Opportunity entrepreneurs can identify available opportunities and exploit them; they are often …